A city council adopts a budget with a $300,000 contingency appropriation. Mid-year, the city manager recommends using $150,000 for emergency road repairs. What is the proper procedure?
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A
The city manager may authorize the expenditure from contingency without council action
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B
Council must adopt a formal resolution transferring funds from contingency to the appropriate account
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C
The finance director may approve the transfer administratively
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D
The city clerk issues a budget amendment unilaterally